基于DEA的我国创业板制造业上市公司绩效评价研究

发布时间：2018-03-19 22:48

本文选题：创业板　切入点：制造业上市公司　出处：《合肥工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：创业板制造业对于我国制造业发展有着重要的战略意义。它们的经营发展状况一直是近年来学者研究的热点。文章通过对我国创业板制造业上市公司的绩效评价，旨在全面客观揭示它们的绩效水平，不仅可以帮助投资者了解它们的实际经营情况，还能帮助公司管理者积极改进企业的管理模式。 DEA方法较其它绩效评价方法更能综合评价创业板制造业企业所具有的多投入多产出状态下的绩效水平，且不局限于财务指标，无须任何权重假设，，较客观。文章通过我国创业板制造业整体发展现状，分析我国创业板制造业企业的特点，构建创业板制造业的绩效评价指标体系。文章对绩效评价和DEA理论的文献进行梳理，并以2010年年底之前在我国创业板上市的45家制造业企业为研究对象，运用DEA模型中的CCR模型和BCC模型，对样本企业的综合效率、纯技术效率和规模效率进行分析，重点对DEA有效的企业进行超效率DEA分析，得出相对排名情况，对DEA无效的企业给出具体的目标改进值，供企业管理者参考。论文还选取2009年、2010年的样本数据从时间维度上进行比较分析。评价结论如下:（1）我国创业板制造业上市公司整体绩效水平较好；（2）我国创业板制造业上市公司2010年整体绩效水平较2009年的要好；（3）我国创业板市场制造业战略转型力度还有待进一步提高。
[Abstract]:The gem manufacturing industry has important strategic significance for the development of our manufacturing industry. Their management and development status has been a hot research topic of scholars in recent years. This paper evaluates the performance of listed companies of gem manufacturing industry in China. In order to reveal their performance level comprehensively and objectively, it can not only help investors understand their actual management situation, but also help company managers to actively improve the management model of enterprises. Compared with other performance evaluation methods, DEA method can comprehensively evaluate the performance level of gem manufacturing enterprises under the condition of multi-input and multi-output, and it is not limited to financial indicators and does not need any weight hypothesis. Through the overall development of gem manufacturing industry in China, this paper analyzes the characteristics of gem manufacturing enterprises, constructs the performance evaluation index system of gem manufacturing industry, and combs the literature on performance evaluation and DEA theory. Taking 45 manufacturing enterprises listed on the gem before the end of 2010 as the research object, using the CCR model and BCC model of the DEA model, the comprehensive efficiency, pure technical efficiency and scale efficiency of the sample enterprises are analyzed. Focus on the super-efficiency DEA analysis of the effective DEA enterprises, get the relative ranking situation, give specific target improvement value for the enterprises with ineffective DEA. The paper also selects the sample data of 2009 and 2010 to compare and analyze the data from the time dimension. The evaluation results are as follows: 1) the overall performance level of Chinese gem manufacturing listed companies is better than 2%). The overall performance level of listed companies in 2010 is better than that of 2009) the strategic transformation of manufacturing industry in China's gem market needs to be further improved.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F425;F832.51;F224

【引证文献】